The issue of corporate taxation has been an important area of concern for business operators, management and related administrations. As a result, in order to understand the true tax status of enterprises or to properly safeguard their tax security, many enterprises conduct tax audits according to business needs or policy requirements. So, in particular, when does an enterprise need a tax audit? Next, the master of finance will sort out the details of what tax audits are required
In general, there are cases where companies need to conduct tax audits and issue tax audit reports, the main ones being the following:
I. The type of cvat taxpayer is a general taxpayer (as the value added tax (vat) tax is deductible for the general taxpayer and the tax authorities are more closely regulated for the general taxpayer, an enterprise may issue a tax audit report to transfer risk)
Ii. Enterprises that do not pay taxes in accordance with the actual situation, or that have problems with the taxation of their enterprises and are afraid of being audited by the tax office, are encouraged to issue a tax review report
Taxpayers' enterprises operating in deficit during the year
The taxpayer enterprise which made up the loss in the year
V. Taxpayers with a revenue of over $30 million (inclusive) during the year
Vi. Real estate enterprises that require annual declaration
Enterprises notified by the tax office of their participation in income tax remittances
Enterprises with large losses in the current year that wish to extend the current year's losses into subsequent years to offset future years ' profits
Enterprises that conduct self-checking through income tax remittances in order to check company accounts and avoid tax violations. This is a specific description of the issue of “when companies need to conduct tax audits”. If an enterprise does not understand whether it needs to conduct a tax audit, it is necessary to have a detailed understanding of the circumstances described in the paper that require a tax audit report
Annex: how much is it going to take for companies to conduct tax audits? On the basis of the current market fees charged by third-party audit agents for the provision of tax audit services to enterprises, ordinary enterprises generally conduct tax audits at a cost of 3,000 to 4,000 yuan/s. However, there are some variations in the collection of specific fees due to the actual tax status of individual enterprises。
Specifically, the factors affecting it include:
(1) size of the enterprise. The larger the enterprise, the larger the business volume, the higher the tax audit fees and, conversely, the lower the audit costs。
(2) total assets of the enterprise at year-end. That is, a percentage of total assets at the end of the year is charged. The larger the total assets at the end of the year, the higher the audit costs。
(3) complexity of business tax. For enterprises with complex tax situations, the high level of audit workload makes the professionalism of auditors more demanding. As a result, audit costs are also relatively high。
